Required Indicate whether each of the following variances is favorable (F) or unfavorable (U). The first one has been done as an example (Select "None" if there is no effect (i.e., zero variance).) $ $ Item to Classify Sales volume Sales price Materials cost Materials usage Labor cost Labor usage Fixed cost spending Fixed cost per unit (volume) Standard 41.000 units $ 3.70 per unit $ 3.90 per pound 92,000 pounds $ 11.00 per hour 62.000 hours $ 410,000 $ 3.30 per unit Actual Type of Variance 43,000 units F 3.73 per unit 4.00 per pound 91.000 pounds 10.60 per hour 62,800 hours 400,000 3.26 per unit $ $ $